Interpretation under the Multilateral Instrument (MLI) – Part One

F.P.G. Pötgens et al.

Bulletin for International Taxation2025https://doi.org/10.59403/3zgf99marticle
ABDC B
Weight
0.37

Abstract

This article, the first of a two-part series, explores the functioning of the MLI, its current design and the status of the synthesized texts. It deals with the interpretation rule of the MLI and its relationship with the interpretation rules of the Vienna Convention on the Law of Treaties.

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https://doi.org/https://doi.org/10.59403/3zgf99m

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@article{f.p.g.2025,
  title        = {{Interpretation under the Multilateral Instrument (MLI) – Part One}},
  author       = {F.P.G. Pötgens et al.},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3zgf99m},
}

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Interpretation under the Multilateral Instrument (MLI) – Part One

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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